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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, repealing Ordinances Number 54-07-OR and 55-07-OR, effective March 31, 2008.
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WHEREAS, pursuant to enabling legislation passed by the Pennsylvania General Assembly as part of Act 44 of 2007, Allegheny County Council passed two new taxes into law on December 4, 2007; and
WHEREAS, the first of these new taxes, imposed as a ten percent (10%) tax upon the sale at retail of liquor and malt and brewed beverages within the County, was signed by the Chief Executive on December 10, 2007 as Ordinance 54-07-OR, and is now codified at Article 808.A. of the Administrative Code of Allegheny County; and
WHEREAS, the second new tax, imposed as a two dollar ($2.00) per day tax upon the rental of certain motor vehicles within the County, was signed by the Chief Executive on December 10, 2007 as Ordinance 55-07-OR, and is now codified at Article 808.B of the Administrative Code of Allegheny County; and
WHEREAS, Article VII, Section 7.e. of the Home Rule Charter of Allegheny County expressly states that "[i]f at any time during the fiscal year it appears probable to the Chief Executive that the revenues or fund balances available will be insufficient to finance expenditures for which appropriations have been authorized, the Chief Executive shall report this to County Council in writing", together with any remedial actions taken and recommendations for additional steps; and
WHEREAS, in addition to reiterating the requirement of Article VII, Section 7.e. as they relate to the Chief Executive, §5-801.10 of the Administrative Code of Allegheny County further requires that "[t]he Director of the Department of Budget and Finance shall prepare and supply to the Manager, Chief Executive and County Council, the independently elected officers and Courts such information as will enable [them] to keep currently acquainted with the financial conditions and prospective receipts and expenditures during the current fiscal year in order to control expenditures in such a manner as to avoid deficits"; and
WHEREAS, approximately $22.4 million in gaming revenue was in fact received by Allegheny County on December 31, 2007; and
WHEREAS, despite these clearly established duties under the Charter and Administrative Code, neither the Chief Executive nor the Budget Director furnished the required information regarding the true budgetary condition of the County or the prospect of receiving gaming revenue as early as 2007; and
WHEREAS, these failures ultimately resulted in Council voting on the imposition of the alcoholic drink and car rental taxes without the statutorily required full information regarding the true financial status of the County, and without the knowledge that gaming revenue would be made available to the County beginning in 2007;
WHEREAS, Council therefore deems it advisable to repeal the provisions of Ordinances 54-07-OR and 55-07-OR in their entirety, effective March 31, 2008;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Incorporation of the Preamble
The provisions set forth in the preamble to this Ordinance are incorporated by reference in their entirety herein.
SECTION 2. Amendment of the Code
The Administrative Code of Allegheny County, is hereby amended by the repeal of Articles 808.A. and 808.B. (attached to this Ordinance) in their entirety.
SECTION 3. Effective Date
The provisions of this Ordinance shall become effective on March 31, 2008. Collections of the taxes governed by the terms of Articles 808.A. and 808.B. of the Administrative Code shall conclude on April 25, 2008, provided that nothing contained herein shall be construed to prevent the County's designated Tax Collector from undertaking any actions after that date that are authorized by applicable law and necessary to recover any taxes due and owed by any entity through March 31, 2008.
SECTION 4. Severability
If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.
SECTION 5. Repealer
Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance.